Research On The Audit Of Donated Materials For Public Emergencies Based On The Modernization Of Governance Capability

In recent years,various public emergencies have occurred frequently,posing a huge challenge to China’s governance capacity.At the 18 th CPC Central Committee’s third plenary session,the Chinese government presented the concept of governance capacity modernization in order to augment its capability.Since then,at the 19 th National Congress,it has put forward the requirements of "standardization,procedural,rule-of-law,scientific,information-based and refined" for governance capacity modernization,in order to better serve the people.The COVID-19 that broke out in2019 is rare in the world for its extensive destruction and strong impact.At this critical moment,all sectors of the society actively donated to contribute to the fight against the epidemic.As an important part of the national governance system,the national audit is responsible for the audit of donated materials.Only by doing a good job in the relevant audit work can the audit institutions make the donation materials be used reasonably and effectively.Therefore,from the perspective of governance capacity modernization,the author takes the donated materials audit in W City as an example to study how to further improve this audit.First of all,this paper takes the immune system theory of national audit,the theory of national governance and the theory of tracking audit as the theoretical support of this paper.At the same time,it draws on the theoretical achievements and advanced experience of the audit of donated materials at home and abroad to analyze the two-way promoting relationship between national audit and the modernization of governance capacity,and demonstrates the promoting role of national audit on the modernization of governance capacity.And the modernization of governance capacity to promote the efficiency of national audit.Secondly,it introduces the audit Bureau of W City and its specific situation of the audit of donated materials in detail,and analyzes some problems existing during the audit of donated materials in W City,including: it is difficult for the audit department to quickly adapt to the off-site audit mode,the audit risk is high,the audit intervention time lags,and the audit results are not fully utilized.Thirdly,from the six requirements of the modernization of national governance capacity,the deep-seated reasons for these problems are analyzed,which are as follows: Lack of specific standards for audit information disclosure,imperfect working process of Audit Bureau of W City,few laws related to donated materials,scientific audit system to be improved,not to make full use of information means to carry out off-site audit,accountability objects fuzzy and difficult to make accountability rectification.Finally,based on the six requirements of the modernization of national governance capacity as the framework,the specific improvement suggestions are given: in terms of standardization,improve the standards of information disclosure and disclosure;In the procedural aspect,make the emergency audit plan for public emergencies;In the legalization,improve the donated materials legal system;In the scientific aspect,improve the existing audit system;In the information aspect,vigorously develop off-site audit;In terms of refinement,clear accountability objects to make audit rectification effective.This paper examines the audit of donated materials from a governance capacity modernization viewpoint.On the one hand,it will help to fill the gap in the research of donated materials audit under the epidemic situation and improve the theoretical system of government audit research under the epidemic situation.On the other hand,it is helpful for audit institutions to better carry out audit work of public emergencies,provide auditors with reference audit programs and ideas,which is of great significance to the development of audit in China.